2001 (8) TMI 1000

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..... [Order per : Gowri Shankar, Member (T)]. Duty of Rs. 3.87 lakhs has been demanded, on the ground that Slats which are part of conveyors used for carrying sugar cane are correctly classifiable under Chapter Heading 84.31 and not under Chapter Heading 8428.00 as classified by the assessee. 2. We have heard both sides. 3. We are not, prima facie, convinced by the contention of the asse .....

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..... 88 (38) E.L.T. 571]. We, therefore, direct the applicant to deposit Rs. 1.5 lakh (Rupees one lakh fifty thousand) within two months from the date of the order and on such deposit, we waive the remaining duty and stay its recovery. 5. The order of the Superintendent of Central Excise, Aurangabad dated 22-3-2001 detaining the shearing machine in the possession of the applicant shall thereupon stan .....

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